EU DSA DSA Articles 15, 24 and 42 — Distinct reporting duties
Assess reporting duties separately: Article 15 general transparency reports are at least annual, subject to its exclusion; Article 24(2) recipient counts are at least six-monthly; designated VLOPs/VLOSEs have enhanced at-least-six-monthly reporting under Article 42. Article 24(5) statements-of-reasons database submission is a separate duty.
Where this comes from
Provision: DSA Articles 15, 24 and 42 — Distinct reporting duties
Instrument: EU Digital Services Act (Regulation 2022/2065)
Citation: DSA Articles 15, 24 and 42 — Distinct reporting duties
Text version: Regulation (EU) 2022/2065 (Digital Services Act), OJ L 277, 27.10.2022, as adopted (CELEX 32022R2065); no consolidated text exists on Cellar, consistent with the Regulation being unamended; text retrieved 2026-09-21.
Who it applies to
It applies when all of these are true:
- Service is an online platform
- Service has users in the European Union
- Service allows user-generated content
…unless:
- Section 3 (Articles 20-28), with the exception of Article 24(3), does not apply to providers of online platforms that qualify as micro or small enterprises under Recommendation 2003/361/EC, nor, for the 12 months after losing that status, to providers that... (DSA Article 19(1)-(2) - Exclusion for micro and small enterprises (Section 3))
What engineering work it implies
Sample acceptance criteria Landfall generates for this obligation:
- Assess reporting duties separately: Article 15 general transparency reports are at least annual, subject to its exclusion; online platforms MUST add to that report the Article 24(1) content - disputes submitted to out-of-court bodies with outcomes, median completion time and the share of body decisions implemented (24(1)(a)), and Article 23 suspensions distinguished by ground (24(1)(b)); Article 24(2) recipient counts are at least six-monthly and MUST be communicated to the Digital Services Coordinator or the Commission on request (24(3)); designated VLOPs/VLOSEs have enhanced at-least-six-monthly reporting under Article 42. Article 24(5) statements-of-reasons database submission is a separate duty. Article 19: Section 3, except Article 24(3), does not apply to micro or small enterprises unless designated a VLOP.
- Document service role, Article 19/15 exclusions and designation before assigning each reporting task. Maintain separate reporting/count/submission schedules and apply the current reporting templates. Do not impose a blanket six-monthly general report on every platform.
- Record the assessed scope, evidence and unresolved questions; completing this task is not a legal compliance determination.
Questions people ask
- Does EU DSA DSA Articles 15, 24 and 42 — Distinct reporting duties apply to my service?
- It applies when Service is an online platform; Service has users in the European Union; Service allows user-generated content. It does not apply where Section 3 (Articles 20-28), with the exception of Article 24(3), does not apply to providers of online platforms that qualify as micro or small enterprises under Recommendation 2003/361/EC, nor, for the 12 months after losing that status, to providers that... (DSA Article 19(1)-(2) - Exclusion for micro and small enterprises (Section 3)).
- From when does this apply?
- EU DSA DSA Articles 15, 24 and 42 — Distinct reporting duties applies from 17 February 2024. Its current status is: in force.
Find out whether this one lands on you
Landfall's pre-scan answers the applicability question above for your product in minutes, then turns every obligation that applies into traceable engineering tickets with a citation chain your auditors can follow.
Not legal advice. Landfall maps regulatory obligations to engineering work for planning purposes. Its verdicts are not legal advice and create no attorney-client relationship — verify with qualified counsel before relying on them.